The appellate authority has the power to allow an opportunity to rectify the defect of verification in the memorandum of appeal, as the provisions of the Code of Civil Procedure relating to the procedure to be followed in appeals are applicable to appeals under the Stamp Act, and that the defect in verification is a mere irregularity curable at any stage.

( 1 ) BY this petition under Art. 227 of the Constitution of India, the petitioner who is a transferee of the lands, transferred by a document of sale (Annexure P/1) for consideration of Rupees 20,500/- executed on 13-6-1981, has challenged the order of the Board of Revenue (Annexure P/19), passed on 4-2-1986 in Appeal No. 27-V-85, whereby the appeal of the petitioner under S. 47a (5) of the Indian Stamp Act, 1899, for short, the 'act', against the order of the Commissioner, Bastar Division, Jagdalpur's order dated 23-5-1985, passed in Appeal No. 44a-3/8-84, has been dismissed as not competent for want of verification of the foot of the memorandum of appeal.

( 2 ) FOX the purpose of this petition, it would be appropriate to state that an area of 34. 66 acres known as Aam Bagia, situated at the bank of river Indravati, in the township of Jagdalpur, was transferred by the respondent No. 6 Smt. Vedvati, the wife of Maharaj Pravirchandra Bhanjdeo of Jagdalpur, by registered sale-deed dated 13-6-1981 (Annexure P/1) for a consideration of Rs. 22,500/ -. The Sub-Registrar after registering the instrument having reason to believe that the market value of the property which is the subject-matter of the instrument has not been truly set forth, referred the instrument to the Collector for determination of market value of such property as in his opinion market value of the subject-matter was Rs. 1,36,000/- and was liable to the stamp duty to the extent of Rs. 12,920/ -. The document being deficit of Rs. 10,780/- because of the under-valuation, the deficit was to be recovered.

( 3 ) THIS reference by the Sub-Registrar was made under S. 47a (1) of the Act read with R. 4 of the M. P. Prevention of Undervaluation of Instrument Rules, 1975, framed under S. 75 of the Act read with S. 47a for the purpose of carrying out the provisions of S. 47a of the Act, for short, the 'rules of 1975'.

( 4 ) THE Collector of Stamps on being satisfied, issued the notice to the petitioner and to the vendor, who filed a joint written statement and contended that the market value as shown in the document is proper. Later, respondent No. 6 also contended that even if the duty and penalty is payable, it is payable by the purchaser, the petitioner. The Collector of Stamps perused the material adduced and after hearing the parties and taking into consideration the principles as enumerated' in Rules, passed an order under R. 7, determining the value of the property to be Rs. 55,10,700/- and, thus, determined the stamp duty payable at Rs. 5,23,497/ -. Aggrieved of the same, the petitioner preferred an appeal under S. 47a (4) of the Act, before the Commissioner, Bastar Division, who dismissed the appeal as barred by time as also on merits vide order dated 23-5-1985 (Annexure P/15 ). Thereupon, the petitioner preferred an appeal under R. 9 before the Board of Revenue, but, as required by sub-rule (3) of R. 9, at the foot of the memorandum of appeal, the verification was not endorsed and signed by. the appellant/petitioner, hence, on a preliminary objection being raised by Government Advocate, on behalf of the State, Member, Board of Revenue, vide order, Annexure P/19, without dealing the appeal on merits, dismissed the appeal as not competent as the Board was of the opinion that there is no provision in law to allow any opportunity to the appellant for verification.

( 5 ) SHRI S. K. Vajpei, learned counsel for the petitioner and Shri Govind Singh, Government Advocate, for respondent Nos. 4 and 5 and Shri P. D. Gupta, counsel for respondent No. 6 were heard.

( 6 ) TO deal with the instruments which are undervalued, S. 47a as been inserted in the Act by M. P. Act No. 8 of 1975 which has been enforced from 15-5-1975, which we reproduce :"47a. Instruments undervalued how to be dealt with.- (1) If the registering officer appointed under the Registration Act, 1908 (No. 16 of 1908) while registering any instrument has reason to believe that the market value of the prop